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NY 859382

Jan 10 1991

CLA-2-84:S:N:N1:110 859382

CATEGORY: CLASSIFICATION

TARIFF NO.: 8472.90.8000; 9817.00.96

Ms. Evelyn Appel-Schaefer
James J. Boyle & Co.
315 S.W. 5th Avenue #520
Portland, OR 97204

RE: The tariff classification of a GEWA Polycom Machine from Sweden.

Dear Ms. Schaefer:

In your letter dated January 3, 1990, on behalf of Zygo Industries, Inc., you requested a tariff classification ruling.

The merchandise under consideration involves a model 7502 Polycom communications device that is designed for people who are deaf, have impaired hearing, speech defects or are otherwise physically disabled.

This portable device incorporates a keyboard, display unit, and weighs approximately 1.1 kg. The unit can perform simple word processing functions and has the ability to store texts and phrases. It has a built-in clock and planning calender, and can be connected to an optional printer, telephone answering machine, and computer modem. This device appears to be principally designed for the hearing impaired, and allows a person that is unable to speak to communicate with others by entering, storing, communicating, and retrieving information.

The applicable subheading for the GEWA Polycom device will be 8472.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other office machines. The rate of duty will be 3.7 percent ad valorem.

Based on the literature you have provided, the GEWA Polycom machine is an article specially designed for the use of persons whose ability to speak or hear is substantially and permanently impaired.

This article is eligible for a free rate of duty as articles specially designed or adapted for the use or benefit of physically or mentally handicapped persons in subheading 9817.00.96. All applicable entry requirements must be met including the filing of Form ITA-362P.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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